https://www.taxtmi.com/caselaws?id=300481 Income from slot chartering was treated as income from operations of ships and therefore exempt under the relevant DTAA, because the issue had already been concluded by the High Court's interpretation of Article 8 in an earlier shipping-income decision. The Tribunal declined to interfere with the DRP's directions, since they were based on the Tribunal's earlier order in the assessee's own case, which remained unaltered by any higher authority. In the absence of any change in the governing precedent and with the Revenue conceding the issue, the appeal raised no substantial question of law and was dismissed. en-us Mon, 06 Jan 2020 00:00:00 +0530 Fri, 04 Feb 2022 20:37:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300481 Income from slot chartering was treated as income from operations of ships and therefore exempt under the relevant DTAA, because the issue had already been concluded by the High Court's interpretation of Article 8 in an earlier shipping-income decision. The Tribunal declined to interfere with the DRP's directions, since they were based on the Tribunal's earlier order in the assessee's own case, which remained unaltered by any higher authority. In the absence of any change in the governing precedent and with the Revenue conceding the issue, the appeal raised no substantial question of law and was dismissed. Case-Laws Income Tax Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300481